In memoriam issue, preface: Frans Vanistendael’s legacy for the future of European and International tax law

• Autores: Pasquale Pistone
• Localización: World Tax Journal: WTJ, ISSN-e 1878-4917, Vol. 14, Nº. 3, 2022, págs. 367-375
• Idioma: inglés
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• Resumen

  • This preface introduces this issue of the World Tax Journal dedicated to its founding father, Frans Vanistendael, which contains five selected topical studies: History and future of EU taxation according to Frans Vanistendael: inspiration for a constructive and critical dialogue; Building the EU tax sovereignty: lessons from federalism; Tax abuse in the European Union: the current state of affairs; Is there an international minimum standard on tax treaty shopping after BEPS Action 6? Some recent divergent trends; The OECD/G20 global minimum tax and dispute resolution: a workable solution based on Article 25(3) of the OECD Model, the principle of reciprocity and the GloBE model rules.